ICPAU CPD Requirements 2026: 40 Structured Hours a Year
ICPAU members must complete at least 40 structured CPD hours a year, or 120 over three years, and file a CPD return through their ICPAU account.
The Institute of Certified Public Accountants of Uganda, known as ICPAU, says its members must complete at least 40 structured CPD hours a year, with a total of 120 hours over any three years. Members report through a CPD return filed in their ICPAU account, and non-compliance can lead to sanctions. This guide sets out what ICPAU's CPD compliance FAQ says, how it differs from the older 2011 guideline and what we could not confirm. For other African bodies, see our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual hours | At least 40 structured CPD hours a year (ICPAU CPD compliance FAQ) |
| Three-year total | 120 hours over any three years |
| Shortfall | A shortfall can be made up within two years |
| Ethics | No separate ethics hours |
| Reporting | A CPD return filed through the member's ICPAU account; no deadline stated in the FAQ |
| Sanctions | Disciplinary action, ranging from a warning to removal from the roll |
| Older guideline | The December 2011 guideline said 40 hours a year, with at least 30 structured and at most 10 unstructured |
What ICPAU's FAQ says
ICPAU's CPD compliance FAQ, which cites the 2016 Regulations, says members must complete at least 40 structured CPD hours a year. It adds that a member can make up a shortfall within two years, and that the total over any three years is 120 hours. The FAQ is undated, so we cannot tell how recently ICPAU reviewed it, and we treat it as ICPAU's current published position.
How it differs from the 2011 guideline
ICPAU's revised CPD guideline of December 2011, effective from 1 January 2012, also required 40 hours a year but described a split of at least 30 structured and at most 10 unstructured hours. It also said Uganda-resident members should take at least 10 of their structured hours from ICPAU programmes, and that a shortfall could be offset by reaching 120 hours over three consecutive years. The FAQ calls all 40 hours structured and gives no unstructured allowance. If you rely on the older split, check with ICPAU first.
What counts as CPD
The 2011 guideline said CPD must be relevant, verifiable and measurable, and referred to the International Education Standards. It said CPD had applied to all professional accountants since 1 January 2005. The FAQ does not repeat that test, but the logic carries over: keep evidence for every activity.
Ethics
Neither the FAQ nor the 2011 guideline sets a separate number of ethics hours. The 2011 guideline said CPD should cover professional values, ethics and attitudes, so include ethics in your plan even though no hour count is stated.
Reporting and the CPD year
The FAQ says members file a CPD return through their ICPAU account and gives no deadline. The 2011 guideline set the CPD year to end on 31 December and put declarations of competence and CPD compliance due by 31 March of the following year. Because the guideline is old, check the deadline in your ICPAU account before relying on that date.
Sanctions
The FAQ says members who do not comply may face disciplinary action and sanctions, ranging from a warning to removal from the roll. The 2011 guideline said the names of wilful non-compliers could be published in the Institute's magazine. We did not find a link between CPD and the practising certificate on the pages we could read.
Compliance in practice
ICPAU's 2024 annual report describes an assessment of 164 members in which a majority of practising members had not obtained the minimum required CPD hours. We cannot confirm the exact percentages from the text we could read, but the report shows that ICPAU checks CPD and that shortfalls are common.
Keeping your records
Keep a certificate or attendance record for every activity, with the date, provider, title and structured hours. Because the 120-hour test is rolling over three years, tag each record with the year so you can see the running total. If you finish a year short, ICPAU's FAQ allows you to make up the shortfall within two years, so do not leave it longer than that.
Frequently asked questions
How many CPD hours does an ICPAU member need?
At least 40 structured hours a year, with 120 over any three years, according to ICPAU's CPD compliance FAQ.
Can I make up a shortfall?
The FAQ says a shortfall can be made up within two years.
Are unstructured hours counted?
The FAQ calls all 40 hours structured. The older 2011 guideline allowed up to 10 unstructured hours, so check with ICPAU if you rely on informal learning.
What happens if I do not comply?
ICPAU says members may face disciplinary action and sanctions, from a warning to removal from the roll.
How current is this information?
The FAQ is undated and the detailed guideline dates from 2011, so confirm the current rules with ICPAU.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with ICPAU before you plan your year.
Source: ICPAU CPD compliance FAQ (undated, citing the 2016 Regulations), ICPAU revised CPD guidelines (December 2011), ICPAU Annual Report 2024 and the IFAC member page for ICPAU (April 2026), checked October 2026.
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